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Absolutely. Please submit your change of mailing address on one of three forms 1) that provided with your Notice of Value 2) that provided on the back of your Tax Payment Coupon or 3) the Change of Mailing Address Affidavit. Mailing address changes must be submitted in writing. For further instructions, see the Change of Mailing Address Affidavit. Without your current mailing address Grant County cannot ensure that you will receive your Notice of Value, your Tax Bill, and other communications from the county.
Download the Change of Mailing Address Affidavit (PDF).
The valuation set for property by the County Assessor is an estimate of the market value of your property, i.e., your residence, vacant land, commercial property, or other taxable property.
The Assessor is required by state law to value the property at 100% of current market value as determined by sales of comparable property (7-36- 15 NMSA 1978)
Each year the Assessor mails property owners a “Notice of Value”. This form informs the owner of the property’s total assessed value, property description and exemptions applied to the property. Read this documents carefully! The valuation plays a role in determining property taxes paid to the Treasurer’s Office. A property owner has thirty days from the official mailing date to apply for exemptions or to appeal the valuation.
The Assessor is required to mail one Notice of Value for each assessed property by April 1st of each year. (7-38- 20 NMSA 1978).
More than likely, the value of your residential property assessment increased because the assessor’s valuation has been capped in prior years while the market was increasing by much more than 3%. The capped value may be very low in relation to the real time market value and therefore may not reflect the current market value. Therefore, it must be reappraised and increased by up to 3% per year.
The total value determined by the assessor for real property each tax year is based on market value of the property in the prior year. For example, your 2011 Notice of Value will reflect a 2010 market value. Under state law, valuation increases on residential property must not increase more than 3% per year of the prior year's assessed value. The limitation does not apply to:
Property that has changed ownership due to a sale. In the event of a sale, the valuation cap is removed in the tax year after the sale and the valuation must be changed to reflect market value. Property that is placed on the tax rolls for the first time. Any new improvements made to a property (i.e. additions, outbuildings, etc.) Property whose use or zoning has changed.
A property owner may protest the value or classification by the Assessor, the allocation of the value of the property, or denial of a claim by filing a petition with the Assessor no later than 30 days after the mailing of Notice of Value. A taxpayer may file a letter of inquiry and the Assessor may elect to resolve the question without going through a formal protest.
After receiving the Notice of Value:
Yes, you may. The Assessor’s valuation record is public record, though there are some exceptions and/or limitations (refer to 7-38-4 and 7-38-19).
As defined in NMSA 7-36- 20, wet or irrigated land is all agricultural land, of which a minimum of one acre is cultivated, and is receiving supplemental water through irrigation ditches.
A minimum of one acre will be designated as a home site and will be valued at market value. A home site, as defined in the NMSA 7-36- 20-E means the site is used primarily as a residence and is more than the boundary of the foundation of an improvement used as a residence. All remaining land will receive the agricultural valuation rate providing that the primary use of the remaining land qualifies as Agricultural under the statute.
Grazing valuation claims require proof of the presence of at least one animal unit on a parcel meeting minimum acreage requirements and proof that the livestock has access to all of the agricultural land for the tax year. It must also be demonstrated that the parcels have adequate features to support livestock (e.g., fencing, water sources, etc.). Proof may be in the form of grazing lease, a personal property declaration of livestock that graze on the land, or some other proof of grazing use. However, grazing must be the primary use of the land in order to qualify.
The NM Tax and Revenue Department issues an order each year specifying the carrying capacity for land in each county. Carrying capacities are typically stable and generally do not change from year to year. In Grant County, there are two classes of grazing land based on carrying capacities observed throughout the county. Class A grazing land can support 8 animal units per section (640 acres) and 80 acres (enough to support one animal unit) is the minimum amount of land required to receive the special method of valuation. Class B grazing land can support 12 animal units per section (640 acres) and 53.3 acres (enough to support one animal unit) is the minimum amount of land required to receive the special method of valuation.
One animal unit is defined as one cow or five sheep or five goats.
Agricultural products include: plants, crops, trees, forest products, orchard crops, livestock, wool, mohair, hides, pelts, poultry, fish, dairy products and honey.
Yes. Property Tax Division Regulation 36-20:7 indicates the application form may contain a request for providing information regarding the owners farm income and farmers expense as reported to the U.S. Internal Revenue Service on Schedule F.
The determination is based on the evidence provided. No exemption will be granted if there is evidence that the land is being held for speculative land subdivision and sale; for commercial use of a non-agricultural nature; recreational use; if the land is being leased and whether or not the lessee is using it for agricultural purposes; Or any other nonagricultural use.
Businesses must report by the last day of February, each year.
The following is a partial list only:
Inventories that are for sale or resale at wholesale, retail or consignment, leasehold improvements, motor vehicles that are registered under the Provisions of the Motor Vehicle Code (except for manufactured homes), and aircraft registered under the Aircraft Registration Act, act. (NMSA 7-36- 8).
If you feel your organization meets the requirements established in 1) Article VIII Section 3 of the NM state constitution, 2) all relevant statutes and regulations, and 3) the New Mexico Supreme Court decision Grace Inc. vs. Bernalillo County, which requires that the primary use of land and/or improvements be for charitable, religious, or educational proposes, then the organization may apply for an exemption with the Assessor’s Office. Exemptions cannot be applied to properties unless completed applications are received and approved by the Assessor. The burden of proof is on the property owner to document eligibility. Please refer to the Claim for Exemption of Property by Non-Governmental Entities form for additional details regarding substantiating eligibility.
Exemptions for the current tax year must be claimed within 30 days of the date of the current year’s Notice of Value. The deadline is typically May 1st. Qualifying applications for exemption submitted after the deadline will be applied to the next tax year.
No, the New Mexico Legislature has established a Head of Family Exemption.
Yes, by state law, manufactured homes must be assessed for property taxes. The Assessor requires a copy of the mobile home vehicle registration or title, along with the mobile home property address or location.
Bring your title or registration certificate to the County Assessor's office. The staff will determine if the manufactured home is currently assessed for property taxes. If so, a Tax Release will be issued once current and prior taxes have been paid with the County Treasurer and the seller or buyer provides the County Assessor with the new buyer name and mailing address information. Current and prior year taxes must be paid with the County Treasurer before issuance of the Tax Release. The Tax Release and current Title must be taken to the MVD in order to receive a new title under the new owner's name.
In the case of moves, additional steps must be taken. Prior to the issuance of a Tax Release, the Flood Plain Permit Application process must be completed with the municipality where the manufactured home will be moved. If the new home site is in an unincorporated area, the Flood Plain Permit Application process must be completed through the Grant County Planning Department. In addition, once the Flood Plain Permit Application process and the Tax Release are completed, a Moving Permit must be purchased from the Grant County Treasurer's Office. Please also speak to representatives of any municipality the manufactured home will move through or to, as there may be additional local requirements.
No. The land value appears on a separate assessment. Note also you will receive two tax bills. One for the manufactured home and one for your lot (unless the lot is rented).
Please note: The owner must own the land before the home can be classified as real property. This value change applies only for property taxation purposes and does not determine whether a property is eligible for financing through a lending institution.
Very Important: Any questions concerning a permanent foundation should be addressed to the NMMHD Inspector.
Listen carefully to the entire message. You will have the option to repeat the message by pressing any key. Do not call 911 for further information unless directed to do so or if you need immediate aid from the police or fire department.
Make sure you have at least one working corded telephone - and be sure to turn the ringer on. The CodeRED sign-up form allows you to indicate both a primary and alternate phone number. Cell phone and/or work phone numbers can be entered as alternate phone numbers. Both primary and alternate phone numbers will be contacted when a notification is sent.
Yes, the CodeRED system will leave a message on a machine or on voicemail. The CodeRED system will leave the entire message in one pass.
If the line is busy, CodeRED will try two more times to connect.
Grant County will receive a report of undelivered calls and can instruct the CodeRED system to begin another round of calls to busy numbers. It is best to have an alternate phone number in the calling database for these situations.
This system is an enhancement to existing means of communication and is meant to supplement current or past systems used for mass notification.
The CodeRED database contains information received from public databases, including regional phonebooks. However, no resident should assume that their information is in the system. The home page of the Grant County website has a link to the CodeRED Community Notification Enrollment page where you can register online. If you can not register online, you can call Grant County Regional Dispatch Authority at 575-388- 8840 and speak with one of our Telecommunicators to complete your registration over the telephone.
Yes. Fill out the CodeRED registration form but be sure to select the "This address is business" option. Please note that emergency calls can only be delivered to a direct dial number. Automated attendants will disrupt the process and the calls will not be delivered. Businesses should register their main number and establish a procedure for distributing the CodeRED message to their workforce.
After you submit the initial registration form, you may start the registration process again and submit more numbers for the same address.
CodeRED is a service of Emergency Communications Network which takes security and privacy concerns very seriously. They will not sell, trade, lease, or loan any data citizen supplied data to third parties.
A CodeRED Emergency message will have a caller ID of 866-419- 5000. A CodeRED General message will have a caller ID of 855-969- 4636. We suggest you program both numbers in your cell phone as a "new contact" and use "CodeRED Emergency" and "CodeRED General" as the contact name. If you need to replay the emergency notification message again, simply dial the number and you will be able to hear the message again.
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Under the Emergency Planning and Community Right-to-Know Act (EPCRA), an LEPC is the focal point for chemical emergency response planning and implementation in a community. The LEPC's key responsibilities are:
The LEPC serves as the link between citizens, industry, and government in emergency planning and preparedness for the community. Members participate in exercises, training, seminars and other special projects with other in the community to build team efforts.
The Grant County LEPC is comprised of dedicated volunteers, from city, county, and state government representatives, local industry and organizations, medical, school districts, universities, emergency response personnel, and concerned citizens.
The Grant County LEPC promotes emergency planning, preparedness, and public awareness to protect the community from the potential impact of natural or technological hazards of hazardous chemicals and substances, and related disasters.
The Grant County LEPC meets the first Wednesday of each month at 3:30 pm at Western New Mexico University. The meeting can be viewed virtually via Zoom at the following link https://wnmu.zoom.us/j/89606863352
Tax bills are mailed on November 1 every year.
The First Half Tax payment is due November 10 and becomes delinquent if not paid by December 10 each year. The Second Half is due April 10 and becomes delinquent after May 10 each year.
Delinquency charges for property taxes are 1% of the base tax due per month for interest and 1% of the base tax due per month for penalty. The maximum penalty is 5%. The minimum penalty is $5.
You may pay your taxes by mail using the envelope enclosed with your tax bill by enclosing the coupon from the tax bill. Mail your payment to the Grant County Treasurer:P. O. Box 89 Silver City, NM 88062. We also welcome your payment through our online payment system!
Credit cards are accepted online.
Contact our office so we can update the information and remove the mortgage company from your tax bill.
According to State Law, 7-38- 39 and -40 NMSA 1978, you must file a Claim for Refund in District Court no later than January 10. Prior to filing you must pay the amount due on your property tax bill.
According to 7-38- 36 NMSA 1978, a taxpayer is still liable for taxes and any other associated charges even though a tax bill was not received.
Contact our office and we would be glad to assist, but recall that state law requires that your property taxes be paid on time.